Question

लेख शास्त्र में तलपट की सीमाएं​

Answer 1

लेखों को योग कर उन्हें बंद करने की कार्यवाही की जाती है एवं समस्त खातों के शेष निकाले जाते हैं। इन शेषों के आधार पर एक सूची तैयार की जाती है जिसे शेष परीक्षण (ट्रायल बैलेंस)[1] या तलपट या परीक्षा सूची कहा जाता है।

इस तलपट में डेबिट शेषों का जोड़ क्रेडिट शेषों के जोड़ के बराबर होना चाहिये। यदि तलपट के दोनों पक्षों का योग बराबर नहीं है तो इसका अर्थ यह है कि लेखों में गणितीय अशुद्धि है जिसे खोज कर दूर किया जाता है। बाद में तलपट के आधार पर अंतिम लेखे तैयार किये जाते हैं।

Answer 2

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